GST Section 112(8): Interest Component should be part of remaining tax? HC to decide

Carbon Resources (P) Ltd. Vs State of Bihar & Ors (Patna High Court) HC observed that if the petitioner deposits 20 per cent of the remaining tax within one week, recovery of the balance amount shall remain stayed. Mr. S.D. Sanjay, learned Senior Counsel has submitted that the interest on disputed tax does not come within the expression “remaining tax” for the purposes of sub-section (8) of Section 112 of the Act. For the present, we are not satisfied with the said submission and we are of the view that component of interest should be part of the remaining tax. This question, however, ...